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Free State Tax File

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Free State Tax File

Free state tax file 3. Free state tax file   Rent Expense Table of Contents Introduction Topics - This chapter discusses: RentConditional sales contract. Free state tax file Leveraged leases. Free state tax file Leveraged leases of limited-use property. Free state tax file Taxes on Leased Property Cost of Getting a Lease Improvements by Lessee Capitalizing Rent Expenses Introduction This chapter discusses the tax treatment of rent or lease payments you make for property you use in your business but do not own. Free state tax file It also discusses how to treat other kinds of payments you make that are related to your use of this property. Free state tax file These include payments you make for taxes on the property. Free state tax file Topics - This chapter discusses: The definition of rent Taxes on leased property The cost of getting a lease Improvements by the lessee Capitalizing rent expenses Rent Rent is any amount you pay for the use of property you do not own. Free state tax file In general, you can deduct rent as an expense only if the rent is for property you use in your trade or business. Free state tax file If you have or will receive equity in or title to the property, the rent is not deductible. Free state tax file Unreasonable rent. Free state tax file   You cannot take a rental deduction for unreasonable rent. Free state tax file Ordinarily, the issue of reasonableness arises only if you and the lessor are related. Free state tax file Rent paid to a related person is reasonable if it is the same amount you would pay to a stranger for use of the same property. Free state tax file Rent is not unreasonable just because it is figured as a percentage of gross sales. Free state tax file For examples of related persons, see Related persons in chapter 2, Publication 544. Free state tax file Rent on your home. Free state tax file   If you rent your home and use part of it as your place of business, you may be able to deduct the rent you pay for that part. Free state tax file You must meet the requirements for business use of your home. Free state tax file For more information, see Business use of your home in chapter 1. Free state tax file Rent paid in advance. Free state tax file   Generally, rent paid in your trade or business is deductible in the year paid or accrued. Free state tax file If you pay rent in advance, you can deduct only the amount that applies to your use of the rented property during the tax year. Free state tax file You can deduct the rest of your payment only over the period to which it applies. Free state tax file Example 1. Free state tax file You are a calendar year taxpayer and you leased a building for 5 years beginning July 1. Free state tax file Your rent is $12,000 per year. Free state tax file You paid the first year's rent ($12,000) on June 30. Free state tax file You can deduct only $6,000 (6/12 × $12,000) for the rent that applies to the first year. Free state tax file Example 2. Free state tax file You are a calendar year taxpayer. Free state tax file Last January you leased property for 3 years for $6,000 a year. Free state tax file You paid the full $18,000 (3 × $6,000) during the first year of the lease. Free state tax file Each year you can deduct only $6,000, the part of the lease that applies to that year. Free state tax file Canceling a lease. Free state tax file   You generally can deduct as rent an amount you pay to cancel a business lease. Free state tax file Lease or purchase. Free state tax file   There may be instances in which you must determine whether your payments are for rent or for the purchase of the property. Free state tax file You must first determine whether your agreement is a lease or a conditional sales contract. Free state tax file Payments made under a conditional sales contract are not deductible as rent expense. Free state tax file Conditional sales contract. Free state tax file   Whether an agreement is a conditional sales contract depends on the intent of the parties. Free state tax file Determine intent based on the provisions of the agreement and the facts and circumstances that exist when you make the agreement. Free state tax file No single test, or special combination of tests, always applies. Free state tax file However, in general, an agreement may be considered a conditional sales contract rather than a lease if any of the following is true. Free state tax file The agreement applies part of each payment toward an equity interest you will receive. Free state tax file You get title to the property after you make a stated amount of required payments. Free state tax file The amount you must pay to use the property for a short time is a large part of the amount you would pay to get title to the property. Free state tax file You pay much more than the current fair rental value of the property. Free state tax file You have an option to buy the property at a nominal price compared to the value of the property when you may exercise the option. Free state tax file Determine this value when you make the agreement. Free state tax file You have an option to buy the property at a nominal price compared to the total amount you have to pay under the agreement. Free state tax file The agreement designates part of the payments as interest, or that part is easy to recognize as interest. Free state tax file Leveraged leases. Free state tax file   Leveraged lease transactions may not be considered leases. Free state tax file Leveraged leases generally involve three parties: a lessor, a lessee, and a lender to the lessor. Free state tax file Usually the lease term covers a large part of the useful life of the leased property, and the lessee's payments to the lessor are enough to cover the lessor's payments to the lender. Free state tax file   If you plan to take part in what appears to be a leveraged lease, you may want to get an advance ruling. Free state tax file Revenue Procedure 2001-28 on page 1156 of Internal Revenue Bulletin 2001-19 contains the guidelines the IRS will use to determine if a leveraged lease is a lease for federal income tax purposes. Free state tax file Revenue Procedure 2001-29 on page 1160 of the same Internal Revenue Bulletin provides the information required to be furnished in a request for an advance ruling on a leveraged lease transaction. Free state tax file Internal Revenue Bulletin 2001-19 is available at www. Free state tax file irs. Free state tax file gov/pub/irs-irbs/irb01-19. Free state tax file pdf. Free state tax file   In general, Revenue Procedure 2001-28 provides that, for advance ruling purposes only, the IRS will consider the lessor in a leveraged lease transaction to be the owner of the property and the transaction to be a valid lease if all the factors in the revenue procedure are met, including the following. Free state tax file The lessor must maintain a minimum unconditional “at risk” equity investment in the property (at least 20% of the cost of the property) during the entire lease term. Free state tax file The lessee may not have a contractual right to buy the property from the lessor at less than fair market value when the right is exercised. Free state tax file The lessee may not invest in the property, except as provided by Revenue Procedure 2001-28. Free state tax file The lessee may not lend any money to the lessor to buy the property or guarantee the loan used by the lessor to buy the property. Free state tax file The lessor must show that it expects to receive a profit apart from the tax deductions, allowances, credits, and other tax attributes. Free state tax file   The IRS may charge you a user fee for issuing a tax ruling. Free state tax file For more information, see Revenue Procedure 2014-1 available at  www. Free state tax file irs. Free state tax file gov/irb/2014-1_IRB/ar05. Free state tax file html. Free state tax file Leveraged leases of limited-use property. Free state tax file   The IRS will not issue advance rulings on leveraged leases of so-called limited-use property. Free state tax file Limited-use property is property not expected to be either useful to or usable by a lessor at the end of the lease term except for continued leasing or transfer to a lessee. Free state tax file See Revenue Procedure 2001-28 for examples of limited-use property and property that is not limited-use property. Free state tax file Leases over $250,000. Free state tax file   Special rules are provided for certain leases of tangible property. Free state tax file The rules apply if the lease calls for total payments of more than $250,000 and any of the following apply. Free state tax file Rents increase during the lease. Free state tax file Rents decrease during the lease. Free state tax file Rents are deferred (rent is payable after the end of the calendar year following the calendar year in which the use occurs and the rent is allocated). Free state tax file Rents are prepaid (rent is payable before the end of the calendar year preceding the calendar year in which the use occurs and the rent is allocated). Free state tax file These rules do not apply if your lease specifies equal amounts of rent for each month in the lease term and all rent payments are due in the calendar year to which the rent relates (or in the preceding or following calendar year). Free state tax file   Generally, if the special rules apply, you must use an accrual method of accounting (and time value of money principles) for your rental expenses, regardless of your overall method of accounting. Free state tax file In addition, in certain cases in which the IRS has determined that a lease was designed to achieve tax avoidance, you must take rent and stated or imputed interest into account under a constant rental accrual method in which the rent is treated as accruing ratably over the entire lease term. Free state tax file For details, see section 467 of the Internal Revenue Code. Free state tax file Taxes on Leased Property If you lease business property, you can deduct as additional rent any taxes you have to pay to or for the lessor. Free state tax file When you can deduct these taxes as additional rent depends on your accounting method. Free state tax file Cash method. Free state tax file   If you use the cash method of accounting, you can deduct the taxes as additional rent only for the tax year in which you pay them. Free state tax file Accrual method. Free state tax file   If you use an accrual method of accounting, you can deduct taxes as additional rent for the tax year in which you can determine all the following. Free state tax file That you have a liability for taxes on the leased property. Free state tax file How much the liability is. Free state tax file That economic performance occurred. Free state tax file   The liability and amount of taxes are determined by state or local law and the lease agreement. Free state tax file Economic performance occurs as you use the property. Free state tax file Example 1. Free state tax file Oak Corporation is a calendar year taxpayer that uses an accrual method of accounting. Free state tax file Oak leases land for use in its business. Free state tax file Under state law, owners of real property become liable (incur a lien on the property) for real estate taxes for the year on January 1 of that year. Free state tax file However, they do not have to pay these taxes until July 1 of the next year (18 months later) when tax bills are issued. Free state tax file Under the terms of the lease, Oak becomes liable for the real estate taxes in the later year when the tax bills are issued. Free state tax file If the lease ends before the tax bill for a year is issued, Oak is not liable for the taxes for that year. Free state tax file Oak cannot deduct the real estate taxes as rent until the tax bill is issued. Free state tax file This is when Oak's liability under the lease becomes fixed. Free state tax file Example 2. Free state tax file The facts are the same as in Example 1 except that, according to the terms of the lease, Oak becomes liable for the real estate taxes when the owner of the property becomes liable for them. Free state tax file As a result, Oak will deduct the real estate taxes as rent on its tax return for the earlier year. Free state tax file This is the year in which Oak's liability under the lease becomes fixed. Free state tax file Cost of Getting a Lease You may either enter into a new lease with the lessor of the property or get an existing lease from another lessee. Free state tax file Very often when you get an existing lease from another lessee, you must pay the previous lessee money to get the lease, besides having to pay the rent on the lease. Free state tax file If you get an existing lease on property or equipment for your business, you generally must amortize any amount you pay to get that lease over the remaining term of the lease. Free state tax file For example, if you pay $10,000 to get a lease and there are 10 years remaining on the lease with no option to renew, you can deduct $1,000 each year. Free state tax file The cost of getting an existing lease of tangible property is not subject to the amortization rules for section 197 intangibles discussed in chapter 8. Free state tax file Option to renew. Free state tax file   The term of the lease for amortization includes all renewal options plus any other period for which you and the lessor reasonably expect the lease to be renewed. Free state tax file However, this applies only if less than 75% of the cost of getting the lease is for the term remaining on the purchase date (not including any period for which you may choose to renew, extend, or continue the lease). Free state tax file Allocate the lease cost to the original term and any option term based on the facts and circumstances. Free state tax file In some cases, it may be appropriate to make the allocation using a present value computation. Free state tax file For more information, see Regulations section 1. Free state tax file 178-1(b)(5). Free state tax file Example 1. Free state tax file You paid $10,000 to get a lease with 20 years remaining on it and two options to renew for 5 years each. Free state tax file Of this cost, you paid $7,000 for the original lease and $3,000 for the renewal options. Free state tax file Because $7,000 is less than 75% of the total $10,000 cost of the lease (or $7,500), you must amortize the $10,000 over 30 years. Free state tax file That is the remaining life of your present lease plus the periods for renewal. Free state tax file Example 2. Free state tax file The facts are the same as in Example 1, except that you paid $8,000 for the original lease and $2,000 for the renewal options. Free state tax file You can amortize the entire $10,000 over the 20-year remaining life of the original lease. Free state tax file The $8,000 cost of getting the original lease was not less than 75% of the total cost of the lease (or $7,500). Free state tax file Cost of a modification agreement. Free state tax file   You may have to pay an additional “rent” amount over part of the lease period to change certain provisions in your lease. Free state tax file You must capitalize these payments and amortize them over the remaining period of the lease. Free state tax file You cannot deduct the payments as additional rent, even if they are described as rent in the agreement. Free state tax file Example. Free state tax file You are a calendar year taxpayer and sign a 20-year lease to rent part of a building starting on January 1. Free state tax file However, before you occupy it, you decide that you really need less space. Free state tax file The lessor agrees to reduce your rent from $7,000 to $6,000 per year and to release the excess space from the original lease. Free state tax file In exchange, you agree to pay an additional rent amount of $3,000, payable in 60 monthly installments of $50 each. Free state tax file   You must capitalize the $3,000 and amortize it over the 20-year term of the lease. Free state tax file Your amortization deduction each year will be $150 ($3,000 ÷ 20). Free state tax file You cannot deduct the $600 (12 × $50) that you will pay during each of the first 5 years as rent. Free state tax file Commissions, bonuses, and fees. Free state tax file   Commissions, bonuses, fees, and other amounts you pay to get a lease on property you use in your business are capital costs. Free state tax file You must amortize these costs over the term of the lease. Free state tax file Loss on merchandise and fixtures. Free state tax file   If you sell at a loss merchandise and fixtures that you bought solely to get a lease, the loss is a cost of getting the lease. Free state tax file You must capitalize the loss and amortize it over the remaining term of the lease. Free state tax file Improvements by Lessee If you add buildings or make other permanent improvements to leased property, depreciate the cost of the improvements using the modified accelerated cost recovery system (MACRS). Free state tax file Depreciate the property over its appropriate recovery period. Free state tax file You cannot amortize the cost over the remaining term of the lease. Free state tax file If you do not keep the improvements when you end the lease, figure your gain or loss based on your adjusted basis in the improvements at that time. Free state tax file For more information, see the discussion of MACRS in Publication 946, How To Depreciate Property. Free state tax file Assignment of a lease. Free state tax file   If a long-term lessee who makes permanent improvements to land later assigns all lease rights to you for money and you pay the rent required by the lease, the amount you pay for the assignment is a capital investment. Free state tax file If the rental value of the leased land increased since the lease began, part of your capital investment is for that increase in the rental value. Free state tax file The rest is for your investment in the permanent improvements. Free state tax file   The part that is for the increased rental value of the land is a cost of getting a lease, and you amortize it over the remaining term of the lease. Free state tax file You can depreciate the part that is for your investment in the improvements over the recovery period of the property as discussed earlier, without regard to the lease term. Free state tax file Capitalizing Rent Expenses Under the uniform capitalization rules, you must capitalize the direct costs and part of the indirect costs for certain production or resale activities. Free state tax file Include these costs in the basis of property you produce or acquire for resale, rather than claiming them as a current deduction. Free state tax file You recover the costs through depreciation, amortization, or cost of goods sold when you use, sell, or otherwise dispose of the property. Free state tax file Indirect costs include amounts incurred for renting or leasing equipment, facilities, or land. Free state tax file Uniform capitalization rules. Free state tax file   You may be subject to the uniform capitalization rules if you do any of the following, unless the property is produced for your use other than in a business or an activity carried on for profit. Free state tax file Produce real property or tangible personal property. Free state tax file For this purpose, tangible personal property includes a film, sound recording, video tape, book, or similar property. Free state tax file Acquire property for resale. Free state tax file However, these rules do not apply to the following property. Free state tax file Personal property you acquire for resale if your average annual gross receipts are $10 million or less for the 3 prior tax years. Free state tax file Property you produce if you meet either of the following conditions. Free state tax file Your indirect costs of producing the property are $200,000 or less. Free state tax file You use the cash method of accounting and do not account for inventories. Free state tax file Example 1. Free state tax file You rent construction equipment to build a storage facility. Free state tax file If you are subject to the uniform capitalization rules, you must capitalize as part of the cost of the building the rent you paid for the equipment. Free state tax file You recover your cost by claiming a deduction for depreciation on the building. Free state tax file Example 2. Free state tax file You rent space in a facility to conduct your business of manufacturing tools. Free state tax file If you are subject to the uniform capitalization rules, you must include the rent you paid to occupy the facility in the cost of the tools you produce. Free state tax file More information. Free state tax file   For more information on these rules, see Uniform Capitalization Rules in Publication 538 and the regulations under Internal Revenue Code section 263A. Free state tax file Prev  Up  Next   Home   More Online Publications
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The Free State Tax File

Free state tax file Publication 51 - Introductory Material Table of Contents Future Developments What's New Reminders Calendar Introduction Useful Items - You may want to see: Future Developments For the latest information about developments related to Publication 51 (Circular A), such as legislation enacted after it was published, go to www. Free state tax file irs. Free state tax file gov/pub51. Free state tax file What's New Social security and Medicare tax for 2014. Free state tax file  The social security tax rate is 6. Free state tax file 2% each for the employee and employer, unchanged from 2013. Free state tax file The social security wage base limit is $117,000. Free state tax file The Medicare tax rate is 1. Free state tax file 45% each for the employee and employer, unchanged from 2013. Free state tax file There is no wage base limit for Medicare tax. Free state tax file Social security and Medicare taxes apply to the wages of household workers you pay $1,900 or more in cash or an equivalent form of compensation. Free state tax file Withholding allowance. Free state tax file  The 2014 amount for one withholding allowance on an annual basis is $3,950. Free state tax file Change of responsible party. Free state tax file  Beginning January 1, 2014, any entity with an employer identification number (EIN) must file Form 8822-B, Change of Address or Responsible Party—Business, to report the latest change to its responsible party. Free state tax file Form 8822-B must be filed within 60 days of the change. Free state tax file If the change in the identity of your responsible party occurred before 2014, and you have not previously notified the IRS of the change, file Form 8822-B before March 1, 2014, reporting only the most recent change. Free state tax file For a definition of "responsible party", see the Form 8822-B instructions. Free state tax file Same-sex marriage. Free state tax file  For federal tax purposes, individuals of the same sex are considered married if they were lawfully married in a state (or foreign country) whose laws authorize the marriage of two individuals of the same sex, even if the state (or foreign country) in which they now live does not recognize same-sex marriage. Free state tax file For more information, see Revenue Ruling 2013-17, 2013-38 I. Free state tax file R. Free state tax file B. Free state tax file 201, available at www. Free state tax file irs. Free state tax file gov/irb/2013-38_IRB/ar07. Free state tax file html. Free state tax file Notice 2013-61 provides special administrative procedures for employers to make claims for refund or adjustments of overpayments of social security and Medicare taxes with respect to certain same-sex spouse benefits before expiration of the period of limitations. Free state tax file Notice 2013-61, 2013-44 I. Free state tax file R. Free state tax file B. Free state tax file 432, is available at www. Free state tax file irs. Free state tax file gov/irb/2013-44_IRB/ar10. Free state tax file html. Free state tax file Reminders Additional Medicare Tax withholding. Free state tax file  In addition to withholding Medicare tax at 1. Free state tax file 45%, you must withhold a 0. Free state tax file 9% Additional Medicare Tax from wages you pay to an employee in excess of $200,000 in a calendar year. Free state tax file You are required to begin withholding Additional Medicare Tax in the pay period in which you pay wages in excess of $200,000 to an employee and continue to withhold it each pay period until the end of the calendar year. Free state tax file Additional Medicare Tax is only imposed on the employee. Free state tax file There is no employer share of Additional Medicare Tax. Free state tax file All wages that are subject to Medicare tax are subject to Additional Medicare Tax withholding if paid in excess of the $200,000 withholding threshold. Free state tax file For more information on what wages are subject to Medicare tax, see the chart, Special Rules for Various Types of Services and Payments, in section 15 of Publication 15 (Circular E), Employer's Tax Guide. Free state tax file For more information on Additional Medicare Tax, visit IRS. Free state tax file gov and enter “Additional Medicare Tax” in the search box. Free state tax file Work opportunity tax credit for qualified tax-exempt organizations hiring qualified veterans. Free state tax file  The work opportunity tax credit is available for eligible unemployed veterans who begin work on or after November 22, 2011, and before January 1, 2014. Free state tax file Qualified tax-exempt organizations that hire eligible unemployed veterans can claim the work opportunity tax credit against their payroll tax liability using Form 5884-C, Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Free state tax file For more information, visit IRS. Free state tax file gov and enter “work opportunity tax credit” in the search box. Free state tax file Outsourcing payroll duties. Free state tax file  Employers are responsible to ensure that tax returns are filed and deposits and payments are made, even if the employer contracts with a third party to perform these acts. Free state tax file The employer remains responsible if the third party fails to perform any required action. Free state tax file If you choose to outsource any of your payroll and related tax duties (that is, withholding, reporting, and paying over social security, Medicare, FUTA, and income taxes) to a third-party payer such as a payroll service provider or reporting agent, visit IRS. Free state tax file gov and enter “outsourcing payroll duties” in the search box for helpful information on this topic. Free state tax file COBRA premium assistance credit. Free state tax file  The credit for COBRA premium assistance payments applies to premiums paid for employees involuntarily terminated between September 1, 2008, and May 31, 2010, and to premiums paid for up to 15 months. Free state tax file For more information, see COBRA premium assistance credit under Introduction. Free state tax file Compensation paid to H-2A foreign agricultural workers. Free state tax file  Report compensation of $600 or more paid to foreign agricultural workers who entered the country on H-2A visas in box 1 of Form W-2, Wage and Tax Statement. Free state tax file Compensation paid to H-2A workers for agricultural labor performed in connection with this visa is not subject to social security and Medicare taxes, and therefore should not be reported as wages subject to social security tax (line 2), Medicare tax (line 4), or Additional Medicare Tax withholding (line 6) on Form 943, Employer's Annual Federal Tax Return for Agricultural Employees, and should not be reported as social security wages (box 3) or Medicare wages (box 5) on Form W-2. Free state tax file On Form W-2, do not check box 13 (Statutory employee), as H-2A workers are not statutory employees. Free state tax file An employer is not required to withhold federal income tax from compensation it pays an H-2A worker for agricultural labor performed in connection with this visa unless the worker asks for withholding and the employer agrees. Free state tax file In that case, the worker must give the employer a completed Form W-4, Employee's Withholding Allowance Certificate. Free state tax file Federal income tax withheld should be reported on Form 943, line 8, and in box 2 of Form W-2. Free state tax file These reporting rules apply when the H-2A worker provides his or her taxpayer identification number (TIN) to the employer. Free state tax file For the rules relating to backup withholding and reporting when the H-2A worker does not provide a TIN, see the Instructions for Form 1099-MISC and the Instructions for Form 945. Free state tax file Additional employment tax information. Free state tax file  Visit the IRS website at www. Free state tax file irs. Free state tax file gov/businesses and click on Employment Taxes under Businesses Topics. Free state tax file For employment tax information by telephone, call 1-800-829-4933 or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free state tax file m. Free state tax file –7:00 p. Free state tax file m. Free state tax file local time (Alaska and Hawaii follow Pacific time). Free state tax file Additionally, you can call IRS TeleTax at 1-800-829-4477 for recorded information by topic. Free state tax file Disregarded entities and qualified subchapter S subsidiaries (QSubs). Free state tax file  Eligible single-owner disregarded entities and QSubs are treated as separate entities for employment tax purposes. Free state tax file Eligible single-member entities that have not elected to be taxed as corporations must report and pay employment taxes on wages paid to their employees using the entities' own names and EINs. Free state tax file See Regulations sections 1. Free state tax file 1361-4(a)(7) and 301. Free state tax file 7701-2(c)(2)(iv). Free state tax file Differential wage payments. Free state tax file  Qualified differential wage payments made by employers to individuals serving in the Armed Forces after 2008 are subject to income tax withholding but not social security, Medicare, or FUTA taxes. Free state tax file For more information, see Publication 15 (Circular E). Free state tax file Federal tax deposits must be made by electronic funds transfer. Free state tax file  You must use electronic funds transfer to make all federal tax deposits. Free state tax file Generally, electronic fund transfers are made using the Electronic Federal Tax Payment System (EFTPS). Free state tax file If you do not want to use EFTPS, you can arrange for your tax professional, financial institution, payroll service, or other trusted third party to make electronic deposits on your behalf. Free state tax file Also, you may arrange for your financial institution to initiate a same-day wire payment on your behalf. Free state tax file EFTPS is a free service provided by the Department of Treasury. Free state tax file Services provided by your tax professional, financial institution, payroll service, or other third party may have a fee. Free state tax file For more information on making federal tax deposits, see How To Deposit in section 7. Free state tax file To get more information about EFTPS or to enroll in EFTPS, visit www. Free state tax file eftps. Free state tax file gov or call 1-800-555-4477 or 1-800-733-4829 (TDD). Free state tax file Additional information about EFTPS is also available in Publication 966, Electronic Federal Tax Payment System: A Guide To Getting Started. Free state tax file Electronic filing and payment. Free state tax file  Now, more than ever before, businesses can enjoy the benefits of filing tax returns and paying their taxes electronically. Free state tax file Whether you rely on a tax professional or handle your own taxes, the IRS offers you convenient programs to make it easier. Free state tax file Spend less time and worry on taxes and more time running your business. Free state tax file Use e-file and the Electronic Federal Tax Payment System (EFTPS) to your benefit. Free state tax file For e-file, visit the IRS website at www. Free state tax file irs. Free state tax file gov/efile for additional information. Free state tax file For EFTPS, visit www. Free state tax file eftps. Free state tax file gov or call EFTPS Customer Service at 1-800-555-4477 (business), 1-800-316-6541 (individual), or 1-800-733-4829 (TDD) for additional information. Free state tax file For electronic filing of Form W-2, visit www. Free state tax file socialsecurity. Free state tax file gov/employer. Free state tax file If you are filing your tax return or paying your federal taxes electronically, a valid EIN is required. Free state tax file If a valid EIN is not provided, the return or payment will not be processed. Free state tax file This may result in penalties and delays in processing your return or payment. Free state tax file Electronic funds withdrawal (EFW). Free state tax file  If you file Form 943 electronically, you can e-file and e-pay (electronic funds withdrawal) the balance due in a single step using tax preparation software or through a tax professional. Free state tax file However, do not use EFW to make federal tax deposits. Free state tax file For more information on paying your taxes using EFW, visit the IRS website at www. Free state tax file irs. Free state tax file gov/e-pay. Free state tax file A fee may be charged to file electronically. Free state tax file Credit or debit card payments. Free state tax file   Employers can pay the balance due shown on Form 943 by credit or debit card. Free state tax file Do not use a credit or debit card to make federal tax deposits. Free state tax file For more information on paying your taxes with a credit or debit card, visit the IRS website at www. Free state tax file irs. Free state tax file gov/e-pay. Free state tax file When you hire a new employee. Free state tax file  Ask each new employee to complete the 2014 Form W-4 or its Spanish version, Formulario W-4(SP), Certificado de Exención de Retenciones del Empleado. Free state tax file Also, ask the employee to show you his or her social security card so that you can record the employee's name and social security number accurately. Free state tax file If the employee has lost the card or recently changed names, have the employee apply for a duplicate or corrected card. Free state tax file If the employee does not have a card, have the employee apply for one on Form SS-5, Application for a Social Security Card. Free state tax file See section 1 for more information. Free state tax file Eligibility for employment. Free state tax file  You must verify that each new employee is legally eligible to work in the United States. Free state tax file This includes completing the U. Free state tax file S. Free state tax file Citizenship and Immigration Services (USCIS) Form I-9, Employment Eligibility Verification. Free state tax file You can get the form from USCIS offices or by calling 1-800-870-3676. Free state tax file Contact the USCIS at 1-800-375-5283, or visit the USCIS website at www. Free state tax file uscis. Free state tax file gov for more information. Free state tax file New hire reporting. Free state tax file   You are required to report any new employee to a designated state new-hire registry. Free state tax file A new employee is an employee who has not previously been employed by you or was previously employed by you but has been separated from such prior employment for at least 60 consecutive days. Free state tax file Many states accept a copy of Form W-4 with employer information added. Free state tax file Visit the Office of Child Support Enforcement's website at www. Free state tax file acf. Free state tax file hhs. Free state tax file gov/programs/cse/newhire for more information. Free state tax file Dishonored payments. Free state tax file  Any form of payment that is dishonored and returned from a financial institution is subject to a penalty. Free state tax file The penalty is $25 or 2% of the payment, whichever is more. Free state tax file However, the penalty on dishonored payments of $24. Free state tax file 99 or less is an amount equal to the payment. Free state tax file For example, a dishonored payment of $18 is charged a penalty of $18. Free state tax file Forms in Spanish. Free state tax file  You can provide Formulario W-4(SP) in place of Form W-4 to your Spanish-speaking employees. Free state tax file For more information, see Publicación 17(SP), El Impuesto Federal sobre los Ingresos (Para Personas Físicas). Free state tax file For nonemployees, Formulario W-9(SP), Solicitud y Certificación del Número de Identificación del Contribuyente, may be used in place of Form W-9, Request for Taxpayer Identification Number and Certification. Free state tax file References in this publication to Form W-4 or Form W-9 also apply to their equivalent Spanish translations—Formulario W-4(SP) or Formulario W-9(SP). Free state tax file Information returns. Free state tax file  You may be required to file information returns to report certain types of payments made during the year. Free state tax file For example, you must file Form 1099-MISC, Miscellaneous Income, to report payments of $600 or more to persons not treated as employees (for example, independent contractors) for services performed for your trade or business. Free state tax file For details about filing Forms 1099 and for information about required electronic filing, see the General Instructions for Certain Information Returns for general information and the separate, specific instructions for each information return that you file (for example, Instructions for Form 1099-MISC). Free state tax file Generally, do not use Forms 1099 to report wages or other compensation that you paid to employees; report these amounts on Form W-2. Free state tax file See the General Instructions for Forms W-2 and W-3 for details about filing Forms W-2 and for information about required electronic filing. Free state tax file If you file 250 or more Forms W-2, you must file them electronically. Free state tax file SSA will not accept Forms W-2 and W-3 filed on any magnetic media. Free state tax file Information reporting customer service site. Free state tax file  The IRS operates the Enterprise Computing Center—Martinsburg, a centralized customer service site, to answer questions about reporting on Forms W-2, W-3, 1099, and other information returns. Free state tax file If you have questions related to reporting on information returns, you may call 1-866-455-7438 (toll free), 304-263-8700 (toll call), or 304-267-3367 (TDD/TTY for persons who are deaf, heard of hearing, or have a speech disability). Free state tax file The call site can also be reached by email at mccirp@irs. Free state tax file gov. Free state tax file Do not include tax identification numbers (TINs) or attachments in email correspondence because electronic mail is not secure. Free state tax file Web-based application for an employer identification number (EIN). Free state tax file  You can apply for an employer identification number (EIN) online by visiting IRS. Free state tax file gov and clicking on the Apply for an EIN Online link under Tools. Free state tax file When a crew leader furnishes workers to you. Free state tax file  Record the crew leader's name, address, and EIN. Free state tax file See sections 2 and 10. Free state tax file Change of address. Free state tax file  Use Form 8822-B to notify the IRS of an address change. Free state tax file Do not mail form 8822-B with your employment tax return. Free state tax file Ordering forms and publications. Free state tax file  You can order your 2013 and 2014 employment tax and information return forms, instructions, and publications online at www. Free state tax file irs. Free state tax file gov/businesses. Free state tax file Click on the Online Ordering for Information Returns and Employer Returns. Free state tax file You can also visit www. Free state tax file irs. Free state tax file gov/formspubs to download other forms and publications. Free state tax file Instead of ordering paper Forms W-2 and W-3, consider filing them electronically using the Social Security Administration's (SSA) free e-file service. Free state tax file Visit the SSA's Employer W-2 Filing Instructions & Information website at  www. Free state tax file socialsecurity. Free state tax file gov/employer, to register for Business Services Online. Free state tax file You will be able to create and file “fill-in” versions of Forms W-2 with SSA and can print out completed copies of Forms W-2 for filing with state and local governments, distribution to your employees, and for your records. Free state tax file Form W-3 will be created for you based on your Forms W-2. Free state tax file Tax Questions. Free state tax file   If you have a tax question, check the information available on IRS. Free state tax file gov or call 1-800-829-4933 (businesses), 1-800-829-1040 (individuals), or 1-800-829-4059 (TDD/TTY for persons who are deaf, hard of hearing, or have a speech disability) Monday–Friday from 7:00 a. Free state tax file m. Free state tax file –7:00 p. Free state tax file m. Free state tax file local time (Alaska and Hawaii follow Pacific time). Free state tax file We cannot answer tax questions sent to the address provided later for comments and suggestions. Free state tax file Recordkeeping. Free state tax file  Keep all records of employment taxes for at least 4 years. Free state tax file These should be available for IRS review. Free state tax file Your records should include the following information. Free state tax file Your employer identification number (EIN). Free state tax file Amounts and dates of all wage, annuity, and pension payments. Free state tax file Names, addresses, social security numbers, and occupations of employees and recipients. Free state tax file Any employee copies of Forms W-2 and W-2c returned to you as undeliverable. Free state tax file Dates of employment for each employee. Free state tax file Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of payments you or third-party payers made to them. Free state tax file Copies of employees' and recipients' income tax withholding allowance certificates (Forms W-4, W-4(SP), W-4P, and W-4S). Free state tax file Dates and amounts of tax deposits you made and acknowledgment numbers for deposits made by EFTPS. Free state tax file Copies of returns filed and confirmation numbers. Free state tax file Records of fringe benefits and expense reimbursements provided to your employees, including substantiation. Free state tax file If a crew leader furnished you with farmworkers, you must keep a record of the name, permanent mailing address, and EIN of the crew leader. Free state tax file If the crew leader has no permanent mailing address, record his or her present address. Free state tax file Private delivery services. Free state tax file  You can use certain private delivery services designated by the IRS to send tax returns and payments. Free state tax file The list includes only the following. Free state tax file DHL Express (DHL): DHL Same Day Service. Free state tax file Federal Express (FedEx): FedEx Priority Overnight, FedEx Standard Overnight, FedEx 2Day, FedEx International Priority, and FedEx International First. Free state tax file United Parcel Service (UPS): UPS Next Day Air, UPS Next Day Air Saver, UPS 2nd Day Air, UPS 2nd Day Air A. Free state tax file M. Free state tax file , UPS Worldwide Express Plus, and UPS Worldwide Express. Free state tax file For the IRS mailing address to use if you are using a private delivery service, go to IRS. Free state tax file gov and enter "private delivery service" in the search box. Free state tax file Your private delivery service can tell you how to get written proof of the mailing date. Free state tax file Private delivery services cannot deliver items to P. Free state tax file O. Free state tax file boxes. Free state tax file You must use the U. Free state tax file S. Free state tax file Postal Service to mail any item to an IRS P. Free state tax file O. Free state tax file box address. Free state tax file Photographs of missing children. Free state tax file  The IRS is a proud partner with the National Center for Missing and Exploited Children. Free state tax file Photographs of missing children selected by the Center may appear in this publication on pages that would otherwise be blank. Free state tax file You can help bring these children home by looking at the photographs and calling 1-800-THE-LOST (1-800-843-5678) if you recognize a child. Free state tax file Calendar The following are important dates and responsibilities. Free state tax file See section 7 for information about depositing taxes reported on Forms 941, 943, 944, and 945. Free state tax file Also see Publication 509, Tax Calendars. Free state tax file   If any date shown below for filing a return, furnishing a form, or depositing taxes falls on a Saturday, Sunday, or legal holiday, the due date is the next business day. Free state tax file A statewide legal holiday delays a filing due date only if the IRS office where you are required to file is located in that state. Free state tax file However, a statewide legal holiday does not delay the due date of federal tax deposits. Free state tax file See Deposits on Business Days Only in section 7. Free state tax file For any filing due date, you will meet the “file” or “furnish” requirement if the envelope containing the return or form is properly addressed, contains sufficient postage, and is postmarked by the U. Free state tax file S. Free state tax file Postal Service on or before the due date, or sent by an IRS-designated delivery service on or before the due date. Free state tax file See Private delivery services under Reminders. Free state tax file By January 31 . Free state tax file   File Form 943. Free state tax file See section 8 for more information on Form 943. Free state tax file If you deposited all Form 943 taxes when due, you have 10 additional calendar days to file. Free state tax file Furnish each employee with a completed Form W-2. Free state tax file Furnish each recipient to whom you paid $600 or more in nonemployee compensation with a completed Form 1099 (for example, Form 1099-MISC). Free state tax file File Form 940, Employer's Annual Federal Unemployment (FUTA) Tax Return. Free state tax file See section 10 for more information on FUTA. Free state tax file If you deposited all the FUTA tax when due, you have 10 additional calendar days to file. Free state tax file File Form 945, Annual Return of Withheld Federal Income Tax, to report any nonpayroll federal income tax withheld in 2013. Free state tax file If you deposited all Form 945 taxes when due, you have 10 additional calendar days to file. Free state tax file By February 15. Free state tax file  Ask for a new Form W-4 or Formulario W-4(SP) from each employee who claimed exemption from federal income tax withholding last year. Free state tax file On February 16. Free state tax file  Any Form W-4 claiming exemption from withholding for the previous year has now expired. Free state tax file Begin withholding for any employee who previously claimed exemption from withholding but has not given you a new Form W-4 for the current year. Free state tax file If the employee does not give you a new Form W-4, withhold tax based on the last valid Form W-4 you have for the employee that does not claim exemption from withholding or, if one does not exist, as if he or she is single with zero withholding allowances. Free state tax file See section 5 for more information. Free state tax file If the employee furnishes a new Form W-4 claiming exemption from withholding after February 15, you may apply the exemption to future wages, but do not refund taxes withheld while the exempt status was not in place. Free state tax file By February 28. Free state tax file   File paper Forms 1099 and 1096. Free state tax file File Copy A of all paper Forms 1099 with Form 1096, Annual Summary and Transmittal of U. Free state tax file S. Free state tax file Information Returns, with the IRS. Free state tax file For electronically filed returns, see By March 31 below. Free state tax file File paper Forms W-2 and W-3. Free state tax file File Copy A of all paper Forms W-2 with Form W-3, Transmittal of Wage and Tax Statements, with the SSA. Free state tax file For electronically filed returns, see By March 31 next. Free state tax file By March 31. Free state tax file   File electronic Forms W-2 and 1099. Free state tax file File electronic Forms W-2 with the SSA and Forms 1099 with the IRS. Free state tax file For more information on reporting Form W-2 information to the SSA electronically, visit the SSA's Employer W-2 Filing Instructions & Information webpage at www. Free state tax file socialsecurity. Free state tax file gov/employer. Free state tax file For information on filing information returns electronically with the IRS, see Publication 1220, Specifications for Electronic Filing of Forms 1097, 1098, 1099, 3921, 3922, 5498, 8935, and W-2G. Free state tax file By April 30, July 31, October 31, and January 31. Free state tax file   Deposit FUTA taxes. Free state tax file Deposit FUTA tax if the undeposited amount is over $500. Free state tax file Before December 1. Free state tax file  Remind employees to submit a new Form W-4 if their marital status or withholding allowances have changed or will change for the next year. Free state tax file Introduction This publication is for employers of agricultural workers (farmworkers). Free state tax file It contains information that you may need to comply with the laws for agricultural labor (farmwork) relating to social security and Medicare taxes, FUTA tax, and withheld federal income tax (employment taxes). Free state tax file Agricultural employers report social security and Medicare taxes and withheld federal income tax on Form 943 and report FUTA tax on Form 940. Free state tax file If you have nonfarm employees, see Publication 15 (Circular E). Free state tax file If you have employees in the U. Free state tax file S. Free state tax file Virgin Islands, Guam, American Samoa, or the Commonwealth of the Northern Mariana Islands, see Publication 80 (Circular SS). Free state tax file Publication 15-A, Employer's Supplemental Tax Guide, contains more employment-related information, including information about sick pay and pension income. Free state tax file Publication 15-B, Employer's Tax Guide to Fringe Benefits, contains information about the employment tax treatment and valuation of various types of noncash compensation. Free state tax file Comments and suggestions. Free state tax file   We welcome your comments about this publication and your suggestions for future editions. Free state tax file   You can write to us at the following address:  Internal Revenue Service Tax Forms and Publications Division  1111 Constitution Ave. Free state tax file NW, IR-6526 Washington, DC 20224   We respond to many letters by telephone. Free state tax file Therefore, it would be helpful if you would include your daytime phone number, including the area code, in your correspondence. Free state tax file   You can also send us comments from www. Free state tax file irs. Free state tax file gov/formspubs. Free state tax file Click on More Information and then click on Comment on Tax Forms and Publications. Free state tax file   Although we cannot respond individually to each email, we do appreciate your feedback and will consider your comments as we revise our tax forms, instructions, and publications. Free state tax file COBRA premium assistance credit. Free state tax file   The Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) provides certain former employees, retirees, spouses, former spouses, and dependent children the right to temporary continuation of health coverage at group rates. Free state tax file COBRA generally covers multiemployer health plans and health plans maintained by private-sector employers (other than churches) with 20 or more full and part-time employees. Free state tax file Parallel requirements apply to these plans under the Employee Retirement Income Security Act of 1974 (ERISA). Free state tax file Under the Public Health Service Act, COBRA requirements apply also to health plans covering state or local government employees. Free state tax file Similar requirements apply under the Federal Employees Health Benefits Program and under some state laws. Free state tax file For the premium assistance (or subsidy) discussed below, these requirements are all referred to as COBRA requirements. Free state tax file   Under the American Recovery and Reinvestment Act of 2009 (ARRA), employers are allowed a credit against “payroll taxes” (referred to in this publication as “employment taxes”) for providing COBRA premium assistance to assistance eligible individuals. Free state tax file For periods of COBRA continuation coverage beginning after February 16, 2009, a group health plan must treat an assistance eligible individual as having paid the required COBRA continuation coverage premium if the individual elects COBRA coverage and pays 35% of the amount of the premium. Free state tax file   An assistance eligible individual is a qualified beneficiary of an employer's group health plan who is eligible for COBRA continuation coverage during the period beginning September 1, 2008, and ending May 31, 2010, due to the involuntarily termination from employment of a covered employee during the period and elects continuation COBRA coverage. Free state tax file The assistance for the coverage can last up to 15 months. Free state tax file   Employees terminated during the period beginning September 1, 2008, and ending May 31, 2010, who received a severance package that delayed the start of the COBRA continuation coverage, may still be eligible for premium assistance for COBRA continuation coverage. Free state tax file For more information, see Notice 2009-27, 2009-16 I. Free state tax file R. Free state tax file B. Free state tax file 838, available at www. Free state tax file irs. Free state tax file gov/irb/2009-16_irb/ar09. Free state tax file html. Free state tax file   Administrators of the group health plans (or other entities) that provide or administer COBRA continuation coverage must provide notice to assistance eligible individuals of the COBRA premium assistance. Free state tax file   The 65% of the premium not paid by the assistance eligible individual is reimbursed to the employer maintaining the group health plan. Free state tax file The reimbursement is made through a credit against the employer's employment tax liabilities. Free state tax file For information on how to claim the credit, see the Instructions for Form 943. Free state tax file The credit is treated as a deposit made on the first day of the return period. Free state tax file In the case of a multiemployer plan, the credit is claimed by the plan, rather than the employer. Free state tax file In the case of an insured plan subject to state law continuation coverage requirements, the credit is claimed by the insurance company, rather than the employer. Free state tax file   Anyone claiming the credit for COBRA premium assistance payments must maintain the following information to support their claim, including the following. Free state tax file Information on the receipt of the assistance eligible individuals' 35% share of the premium including dates and amounts. Free state tax file In the case of an insurance plan, a copy of invoice or other supporting statement from the insurance carrier and proof of timely payment of the full premium to the insurance carrier required under COBRA. Free state tax file In the case of a self-insured plan, proof of the premium amount and proof of the coverage provided to the assistance eligible individuals. Free state tax file Attestation of involuntary termination, including the date of the involuntary termination for each covered employee whose involuntary termination is the basis for eligibility for the subsidy. Free state tax file Proof of each assistance eligible individual's eligibility for COBRA coverage and the election of COBRA coverage. Free state tax file A record of the social security numbers (SSNs) of all covered employees, the amount of the subsidy reimbursed with respect to each covered employee, and whether the subsidy was for one individual or two or more individuals. Free state tax file   For more information, visit IRS. Free state tax file gov and enter “COBRA” in the search box. Free state tax file Useful Items - You may want to see: Publication 15 (Circular E), Employer's Tax Guide 15-A Employer's Supplemental Tax Guide 15-B Employer's Tax Guide to Fringe Benefits 225 Farmer's Tax Guide 535 Business Expenses 583 Starting a Business and Keeping Records 1635 Employer Identification Number: Understanding Your EIN Prev  Up  Next   Home   More Online Publications